WARSAW: CAPITAL OF POLAND. Accounts are kept here in florins (zlots,) at 30 groschens, at 10 Pfennigs, formerly at 18 Pfennigs.

The Bank of Warsaw, established in 1830, issues notes of 5, 10, 50, 100, 500, and 1,000 florins. The capital consists of mortgages on domains, amounting to forty millions, and of sixteen millions of paper money. It is a loan and discount bank, and its principal object is to keep down the extraordinary high rate of interest which generally prevails throughout Poland.

HAMBURGH. Accounts are kept here in marks, at 16 schillings, at 12 pfennigs. The Bank of Hamburgh was established in 1619, and consists of

1. A Transfer Deposit Bank, at which payments of 100 marks are made by transferring from one account to another. It is the common bank of all the merchants, and the medium of payment is bars of silver, valued according to weight at certain fixed prices. A fine of 3 per cent is levied on those who transfer more bullion than stands to their credit. Depositors may inspect their stock of bullion every morning till nine o'clock. The bank is closed every year from the 1st to 15th January, and on Sundays and holidays.

2. A Loan Bank, at which money is advanced on gold and silver articles, to the extent of three-fourths of their value, at 6 per cent per annum, interest. If the articles pledged contain pearls and precious stones, they are weighed merely as gold, and reckoned accordingly; if the interest be not regularly paid every six months, but remains in arrear eighteen months, they are put up to auction after the expiration of that period. As the bank is closed from 1st to 14th January, no transfers of bullion can be made until the 15th January. There is also an association of several of the chief commercial houses, by which advances are made upon imperishable property, and bills discounted.

LEIPSIC IN THE KINGDOM OF SAXONY. Accounts are kept here, and throughout the kingdom of Saxony, in dollars, at 24 groschens, at 12 pfennigs.

The Discount Bank of Leipsic, with a capital of 250,000 specie dollars, in 500 shares of 500 dollars each, in addition to discounting bills, and transacting other banking business, issues notes of 100 specie dollars each, which freely circulate in trade, as they are payable on demand. One-half of the profits of the bank is divided among the shareholders, and with the other half the expenses are paid, and a reserve fund formed.

GENOA. The Bank of Genoa was established in 1407, under the name of the St. George's Bank; its transactions were, however, suspended in 1746, in consequence of several untoward events arising from war, and entirely ceased on the annexation of Genoa to France; but were renewed in 1814, and are still continued. The shares of the bank, for which the customs, salt, and other duties of the present Duchy of Genoa are assigned, are of variable value, and bear interest at from 2 to 24 per cent.

The four Deposit Banks receive money, without, however, paying interest on it, and return it in the same description of coin in which it was deposited, or in bank notes, which circulate as hard cash. No embargo can be placed on moneys deposited in any of the banks.

STOCKHOLM. Accounts are kept here and throughout Sweden, in rix dollars, at 48 skillings, at 12 pfennigs.

The paper money has consisted, since 1777, of bank notes of one rix dollar, which have borne a variable value in exchange for silver coin; for instance, in 1829, one rix dollar in silver was worth 128 skillings in bank notes, or 100 rix dollars in silver were worth 266 rix dollars in bank notes.

The bank was established in 1657.

Accounts are kept throughout Norway in specie dollars, at 5 orts; or in marks, at 24 skillings. The paper money in which payments are, for the most part, made, consists of

notes of 100, 50, 10, 5, 1, 4, and one-fifth specie dollars, which are issued by the bank at Drontheim, but which lose about 40 per cent in exchange for coin.

BRUSSELS. Accounts are kept here, and throughout Belgium, either in florins, at 100 cents, as in Holland; or in francs, at 100 centimes, as in France.

The Bank of Brussels has a capital stock of fifty millions, in 100,000 shares, at 500 florins each. It receives deposits, discounts bills, and transacts the monetary business of the government, and has various branches. The shares bear an interest of 5 per cent in addition to the dividend. Since 1827, a bank has existed at Antwerp, at which a credit may be opened on a deposit of bullion, and payments made by a transfer of such bullion from one account to another. In addition to transacting other banking business, the bank issues notes of 500 to 1,000 florins.

BORDEAUX CAPITAL OF THE DEPARTMENT OF THE GIRONDE. Accounts are kept here as in the other parts of France.

The Bank of Bordeaux is a private establishment, in 2,000 shares, of 1,000 francs each. It discounts bills on Bordeaux and Paris, at 4 and 5 per cent, and issues notes of 500 to 10,000 francs each.

PARIS. Accounts are kept here in francs, at 100 centimes, and in retail trade, also in francs, at 20 sous, at 5 centimes.

The Bank of France, at Paris, was chartered in 1803, with privileges, at first, for 15 years; but in 1806, they were extended till 1843. Its capital consists of one hundred and eight millions of francs, in 90,000 shares of 1,200 francs each, which bear interest at 6 per cent. Only 67,900 shares can be transferred from one individual to another, as the remaining 22,100 shares belong to the bank. The price of a share is generally from 1,600 to 2,000 francs. The bank is privileged to issue notes payable to bearer on de. mand, to discount bills, to make advances on government paper, bullion, and precious stones, and to transact other usual banking business. In addition to the ordinary dividend, two-thirds of the clear profits are divided half-yearly among the shareholders, the other third being carried to a reserve fund. The court of directors is composed of 20 members. The governor must be a proprietor of 100 shares, at least, and each of the deputy governors must be a proprietor of 50 shares at least.

The Discount Bank at Paris, is also a joint stock bank, with a capital of thirty millions of francs, in 20,000 shares of 1,000 francs each, and 20,000 shares of 500 francs each. The notes issued by this bank are of 500, 400, 300, 200, and 100 francs each, and are readily received, as they are at all times convertible.

BRITISH-AMERICAN LAND COMPANY.

The annual meeting of the proprietors of this company was held on the 31st of March, 1846, at the London Tavern, London, for the purpose of receiving the report of the directors, and other business. Mr. A. Gillespie, in the chair. The report was read to the meeting as drawn up by the directors—from which it appears that there has been a diminution in the sales of land effected within the year; the amount being 14,125§ acres, for a sum of £8,992 18s. 6d., or 11s. 6d. per acre; while those reported in 1844 were 22,462 acres, for £14,160, or 11s. 0 per acre. On the whole, the affairs of the company in Canada were improved during the year. The available assets there on the 31st of December, 1844, were :-Cash, £648; produce on land, £719; cotton factory shares, £455; total, £1,822. Reduced by subsequent remittance to London, £277; being £250 sterling; total, £1545. The assets on the 31st of December, 1845, were-cash, £426; produce, £657; cotton factory, £500; railway shares deposit, £250; new land purchased, £100; bills and notes, £262; total, £2,195.

BANK OF ENGLAND WEEKLY RETURNS.

We publish below an official account of the condition of the Bank of England, made, pursuant to an act of Parliament, for the weeks ending (on Saturday,) as follows:

* Including exchequer, savings' banks, commissioners of national debt, and dividend

accounts.

+ Including dead weight annuity.

BRITISH POST-OFFICE RETURNS FOR 1846.

The post-office returns recently presented to parliament possess considerable interest. The payments into the exchequer, from the revenue of the post-office in the year amounted to £753,000, and the nett profit to the exchequer, after deducting the expenses, £47,581 178. The gross receipt of the post-office for the year ending the 5th of January was £1,927,906, from which was deducted £52,469 9s. 74d. for returning refused, mis-sent, and re-directed letters, over-charges, and returns, making the nett receipt of revenue £1,875,436 14s. 94d. The charges of management as detailed, were £1,114,849 2s. 6d., and payments made, of which £10,307 10s. was for pensions, making the total payments out of the revenue of the post-office in its progress to the exchequer, £1,125,594 5s., which with £3,157 10s. 24d., the difference in amount of balances and bills outstanding at commencement and close of the year, reduced the payments into the exchequer to the amount stated (£753,000.) Of payments out of the exchequer, £705,418 3s. was paid for expenses connected with the packet-service-of which £655,418 38. was on account of the packet-service defrayed from grants of parliament for naval service, and £50,000 to the East India Company towards the expense of steam-communication with India by way of the Red Sea and Bombay, according to the agreement made with the company in 1837, voted in the estimates for miscellaneous services. The several accounts in the returns are given in detail.

MERCANTILE MISCELLANIES.

RULES FOR GETTING RICH:

OR, HINTS FOR MERCHANTS AND BUSINESS MEN.

ALMOST every merchant has been rich, or at least prosperous, at some point of his life; and if he is poor now, he can see very well how, he might have avoided the disaster which overthrew his hopes. He will probably see that his misfortunes arose from neglecting some of the following rules :

Be industrious. Everybody knows that industry is a fundamental virtue in the man of business. But it is not every sort of industry which tends to wealth. Many men work hard to do a great deal of business, and, after all, make less money than they would if they did less. Industry should be expended in seeing to all the details of business-in the careful finishing up of each separate undertaking, and in the maintenance of such a system as will keep everything under contro 1.

Be economical. This rule, also, is familiar to everybody. Economy is a virtue to be practised every hour in a great city. It is to be practised in pence as much as in pounds. A shilling a day saved, amounts to an estate in the course of a life. Economy is especially important in the outset of life, until the foundations of an estate are laid. Many men are poor all their days, because, when their necessary expenses were small, they did not seize the opportunity to save a small capital, which would have changed their fortunes for the whole of their lives.

Stick to the business in which you are regularly employed. Let speculators make their thousands in a year or day; mind your own regular trade, never turning from it to the right hand or the left. If you are a merchant, a professional man, or a mechanic, never buy lots or stocks unless you have surplus money which you wish to invest. Your own business you understand as well as other men; but other people's business you do not understand. Let your business be some one which is useful to the community. All such occupations possess the elements of profits in themselves, while mere speculation has no such element.

Never take great hazards. Such hazards are seldom well balanced by the prospects of profit; and if they were, the habit of mind which is induced is unfavorable, and generally the result is bad. To keep what you have, should be the first rule; to get what you can fairly, the second.

Do not be in a hurry to get rich. Gradual gains are the only natural gains, and they who are in haste to be rich, break over sound rules, fall into temptations and distress of various sorts, and generally fail of their object. There is no use in getting rich suddenly. The man who keeps his business under his control, and saves something from year to year, is always rich. At any rate, he possesses the highest enjoyment which riches are able to afford.

Never do business for the sake of doing it, and being counted a great merchant. There is often more money to be made by a small business than a large one; and that business will in the end be most respectable which is most successful. Do not get deeply in debt; but so manage as always, if possible, to have your financial position easy, so that you can turn any way you please.

Do not love money extravagantly. We speak here merely with reference to getting rich. In morals, the inordinate love of money is one of the most degrading vices. But the extravagant desire of accumulation induces an eagerness, many times, which is imprudent, and so misses its object from too much haste to grasp it.

ILLUSTRATIONS OF LIFE INSURANCE.

There are two prominent objects which can be effected by means of life insurance. The first in importance, and of the highest consideration, is, that husbands and fathers can secure a comfortable provision, in the event of their death, to their widows and children. The second is, that all persons having a pecuniary interest in the existence of a life, can secure that interest. Recent transactions of the Mutual Life Insurance Company of New York, will serve to illustrate the subject.

A gentleman residing in the State of Indiana, on the 19th of August, 1845, took out a policy with this company on his life for $3,000-but one payment was made, of $102. He died on the 19th of September, and his widow received from the office the sum insured, $3,000. She was so forcibly impressed with the advantages of life insurance, being a recipient of its benefits, that she immediately effected an insurance in the sum of $5,000 on her own life with this office, for the protection of her family of young children. A merchant in one of the Southern States had a debt due him of $5,600-knowing that its ultimate payment depended on the continuance of the life of his debtor, he took out a policy on it with this office for that sum-one year's premium had been paid of $161 84. Soon after, he was attacked with a severe illness, which terminated his life in September, 1845. The company, on presentation of the requisite proofs of his death, paid the sum insured; and by this precautionary measure, he unexpectedly and suddenly realized a doubtful claim. A gentleman in New York became security for his friend in the sum of $3,000, by endorsement on his paper. He had the prudence to effect insurance on his life at this office for that amount. Only one payment ($36) was made. This was done on the 3d of July, 1845, and he died the 18th of September. The company paid him the $3,000, which he applied to the payment of his endorsement. Thus, by this insurance, he was released from his liability, which otherwise might have put him to serious inconvenience.

The late Charles O. Handy, Esq., president of the New Jersey Steamboat Transportation Company, had insured on his life to the amount of $32,000, divided among four different companies. $10,000 was insured for the benefit of the widow of the deceased; and the other sums assigned to parties to whom Mr. Handy, earlier in life, had been indebted; and a large part of the amount was insured only within a few weeks of his death.

WEALTHY MEN OF BOSTON.

A correspondent of the Boston Evening Gazette furnishes the following statistics of the rich men of Boston, a large portion of whom have acquired their wealth either by commerce or in manufactures, or by both. Of the names given, in a work entitled "Our First Men," from which this table is compiled

456 persons, of which 10 are over 80 years of age, and 38 are under 40. Eight of them are unmarried.